APPENDIX 1 oscr Period start date Period end dale lknnlh Y8at 10 2024 From 11 2023 To 31 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known Royal British Legion Scdand Dalkeith Branch Registered eharty number Charity's principal address SC029871 26 & 30 Buedeuth Street Dalkeilh Postcode: EH22 1 HA Names of the charity trustees on date of approval of Trustees. Annual Rewrt T￿￿tee name Office {rf any) Dates acted rf not for whole year lor body) entitled to appoint t￿￿tee (if any) Branch Members Preshlenl Chairman Secretsry Treasurer 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Narnes of all other charty trustees during the F￿10d. rf any. {for example. those who resigned part way through the financial periodl Name Structure, governance and management Type of governing d(￿Ument consthJl￿n and Rules ofthe Royal Bribsh Leg￿n Scotland with Standing Orders and Terms of Reference and Stsnding Committee. Trustee recruith)ent and appoinbnent Applicath)ns are invited and voted on at Annual General Meetings. Objectives and activities Charitable purposes To act as the leading ex-service chartty in Sco￿and. promoting Remembran￿ and Comradeship and in partnership wth other Scottish charrties. to be responsible for providirwJ welfare. benevolence and War Pensions appeals support. Summary of the main activities in relalion to these objects "Provhje sporting and recreational facilities for members" "Organise regular branch meeb'ngs to keep members invofvedfinfomied" "Organising annual AJmistice Parades which indude many local organisa￿.0ns and is open to the people of the Branth Area. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period MabVLtaikL Bropwh Tyustee to wMbershbP LikLks post COVlD-1g Pa￿￿eV￿LS. Financial review Brief statement of the charity's policy on reserves Details of any deficit Donated facilities and services lif any) APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{s1 Full name(sl Position {e.g. Chair) CHAIR TREASURER Date 4 February 2025 4 Fetwuary 2025 Royal Briti8b Legion (Scotl&nd)- Dalkeith Branch Members, report &nd finaDcial slatemeDts for the yelr eDded 31 October 2024 Roy*l British Ltgion (Scotl&nd) - DalkeRth Brxnth Company informfdtion Treasurer Secrelary Registered office 26 & 30 Buccleuch Stre¢l Dalkeith Midlothian EH22 IHA Acwuntants Ian J Brown & Company 4 Lothian Street Dalkeith Edinburgh Midlothian EH22 IDS Business addr¢55 26 & 30 Buc¢leu¢h Str¢et Dalkeith Midloihian EH22 IHA Bankers The Bank of Scotland PO BOX 1000 BX2 ILB Solicitors Royal British Legion (Scotland) - Dalkeith Br#nch Cont¢nts Page Accountants, report Profit and loss account Balance sheet Notes to th¢ financial statements Royal British Legion (Scotiand)- Dilkei¢h Branch Charte￿d AceountAnts' report to the Members on the UnAudited *¢¢ounts of Royal British Legion (Seollxnd) - DAlkeith Br*n¢h In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have prepared the accounts of the company on pages 2 to 4 from the accounting records and infonn&tion and explanations supplied lo us. This report is made lo the club's members in accordanc¢ with the ternjs of our engagem¢nt. Our work has been undeTtaken to enabl¢ us to prepare the accounts on behalf of the ¢ompany's Board of Dircctors for no oth¢r purpose. To the ￿lIest exl¢nl pern)itted by law. we do not accept or assume responsibility to anyone other than the members for our work or for this report. We have carried out this ¢ng&g¢m¢nl in accordance with best pra¢ti¢¢ guidan¢e issued by the Institute of Chartered Accountants of Scotland and have complied with ihe ethical guidance laid down by the Institute r¢lating to membcrs undertakin8 the preparation of accounts. You have acknowledged on the balanc¢ Sheet for the year ended 31 October 2024 your duty to ensure that the club has kept proper accounling records and to prepare accounts th&t give a true and fair view under the Companies Act 2006. You ¢onsider that the company is ¢xempt from the statutory requirement for an audit for the year. We have not b¢¢n instrucied to carry out an audit of the accounts. For this reason, w¢ have not verified the a¢cura¢y or completeness of the accounting rccords or infornialion and explanations you have given to us and we do not, therefore, express any opinion on the accouThts. l#n J Brown & Company Chartered Accountallts 4 Lothian Street Dalkeitb EdiDburgh Midlothian EH22 IDS 7 Jauu¥ry 2025 P4ge I Royal British Legxon (Scotland) - Dalkeitb Branch Profit and loss account for the year ended 31 October 2024 Continuing operation8 2024 2023 Notes Turnover 148.863 162,893 Cost of sales (56,702) (72,143) Gross profJ¢ 92,161 90,750 Administrative expenses {106,263) (112.006) Loss on ordinary activities before tAxaÉio (14.102) (21,256) Tax on loss on ordinary Activities Loss for the year (14,102) (21,256) Retained profit brought forward Retained profit Carried forwmrd 254.758 276,014 240.656 254,758 Ther¢ are no recognised gains or losses other than the profit or loss for the above two financial years. The Dotes on page 4 forni illtegral part of these fin4n¢ial statements. Page 2 Royal Britigh Legion (Scotlalld) - Dalkeiib Branch BAlance sheet #s at 31 Oetober 2024 2024 2023 Notes Fixed assets Tangible assets CurreDI *sgets Stocks Debtors Cash at bank and in hand 176,654 177.075 6,374 5.184 10.227 4,559 3,862 30,583 21,785 39,004 Creditors: amount5 falling due within one year (9,450) (12,988) Net currellt assets 12,335 26,016 Total assets less ¢urrent 188,989 203.091 Net assets 188,989 203.091 C4pi¢41 gnd reserves Revaluation res¢rve Profit and loss account (51,667) 240.656 (51,667) 254,758 Sharebolder8' funds 188.989 203,091 Th¢ directors, ststements required by Sections 475(2) and (3) are shown on the following page which forms part of this Balan¢e Sheet. The Dotes on pxge 4 form an integral p*rt of these financial statements. Page 3 Royal Britisb Legion (Scotland) - DAlkeith Br#nch The following pages do not form part of the 8¢4lutory aeeounts. Royal British Legion (S¢otlalld) - Dalkeith Branch Detailed trading profit and loss account for the year ended 31 October 2024 2024 2023 Sales Bar Income GaTning Machine Income Pool Income Donations Re¢eived Lotto Other income 143,458 613 411 524 3.359 498 156,345 643 150 3.974 1,177 604 148,863 162,893 C05t of 5ale5 Opening stock Purchases 4,559 58.517 5.374 71.328 63.076 76,702 Closing stock (6.374) (4.559) (56,702) (72,143) Gr055 profit 620/0 92.161 56/. 90.750 Administrative expenses 106,263 112,006 (106,263) (112,006) (14,102) (14.102) (21,256) (21,256) Operating loss Royal British Legion (Scotland) - Dalkeith Br4n¢h Administrative expense8 for the year ended 31 October 2024 2024 2023 Adminis¢rative expens Wages and sa18ries Staff money purch&%e pension costs Rates Insurance Light and h¢at Cleaning Repairs and mainten8n¢e Printing. postage and stationery Tel¢phone Hire of equipment Tr&vellin8 Entertaining Legal and professional Licences Ac¢ountancy Stocktsker Fees Pipes Wastage Bank charges Credit card charges General ¢xpenses Charitable donations- other Depreciation on fixtures & equipment 65.770 1.002 1,653 6.097 5,824 2,533 1.577 645 1.098 1,180 65,077 989 1.684 4.300 6,719 1.963 1,941 655 971 935 439 18,865 840 1.476 2.592 540 12.494 834 1,269 2.602 480 472 300 12 268 400 505 421 106.263 112.006 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |Report to the|Charity name| |trustees/members of|RBLS Dalkeith Branch| |Registered charity|SC029871| |number| |On the accounts of the|Period start date|||Period end date| |charity for the period|Day|Month|Year|||Day|Month|||Year| |01|11|2023|to|31|10|2024| |Set out on pages|(remember to include the page| |numbers of additional sheets)| |Respective| |The charity’s trustees are responsible for the preparation of the accounts in accordance| |responsibilities of| |with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the| |trustees and examiner| |Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the| |audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It| |is my responsibility to examine the accounts as required under section 44(1) (c) of the| |Act and to state whether particular matters have come to my attention.| |Basis of independent|My examination is carried out in accordance with Regulation 11 of the Charities| |examiner’s statement|Accounts (Scotland) Regulations 2006. An examination includes a review of the| |accounting records kept by the charity and a comparison of the accounts presented with| |those records. It also includes consideration of any unusual items or disclosures in the| |accounts and seeks explanations from the trustees concerning any such matters. The| |procedures undertaken do not provide all the evidence that would be required in an audit| |and, consequently, I do not express an audit opinion on the accounts.| |Independent examiner’s|In the course of my examination, no matter has come to my attention [other than that| |statement|disclosed on the attached page*]| |1.|which gives me reasonable cause to believe that in any material respect the| |requirements:| |•|to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and| |Regulation 4 of the 2006 Accounts Regulations, and| |•|to prepare accounts which accord with the accounting records and comply with| |Regulation 9 of the 2006 Accounts Regulations| |have not been met, or| |2. to which, in my opinion, attention should be drawn in order to enable a proper| |understanding of the accounts to be reached.| |Signed:|Date:|4 February 2025| |Name:| |Relevant professional| |qualification(s) or body| |FIAB/Army Paymaster (Retired)| |(if any):| |Address:|RBLS| |NEW HAIG HOUSE| |LOGIE GREEN ROAD| |EDINBURGH EH7 4HQ| **----- End of picture text -----**
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose